NY A10228

City of Batavia in Genesee County would be authorized to impose a hotel and motel tax of up to 3% of the per diem rental rate for each room (note: bill title states 5%, but text specifies 3%)

Tax applies to hotels, motels, bed and breakfasts, and tourist facilities, but exempts permanent residents who stay 30 or more consecutive days

Government entities, the federal government, and religious, charitable, or educational nonprofit organizations are exempt from the tax

Revenue goes to Batavia's general fund, with up to 4% retained for administrative costs and the remainder allocated to community and economic development, planning, and tourism

Local laws imposing this tax are limited to 3-year terms, and the state authorization expires September 1, 2027